Written Question·Treasury·UIN 70023
Carbon Emissions: VAT
Tabled: 22 July 2025
Answered: 4 September 2025
Question
Edward Morello
Liberal Democrat — West Dorset
To ask the Chancellor of the Exchequer, if she will make it her policy to exempt donations to verified carbon offsetting projects from VAT.
Answer
Dan TomlinsonPayments that are made voluntarily, without expectation of receiving goods or services in return, fall outside the scope of VAT. This is a core principle of the VAT system. As such, donations to verified carbon offsetting projects are not subject to VAT, ...
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